Are import duties at airport customs levied on temporary items?

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Generally no because duties are levied on items you import, meaning they are expected to remain in the country for either personal or commercial use.

Your personal effects, which you will be leaving with, are not taxed because you are not importing them.

Looking at from an practical perspective, many travelers carry substantially more value in personal effects, clothes, tech, jewelry, watches than would otherwise be exempt. Just an iPhone would put you over most limits.

Unless Customs has a reason to suspect someone is smuggling, personal effects are not questioned with regards to import duties.

Note: Alcohol, tobacco and medications frequently have specific regulations attached and must be declared and taxed regardless of their intended final destination.

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